謝謝樓主，我的問題是關於GIC的申請資格，我們2023年這次報稅是否能夠申請EIC？

1.我們全家在六月初一起拿到綠卡，夫妻聯合報稅，在加拿大讀大學的20歲兒子是被扶養人，IRA官網測試中，在“您在 2023 年全年都是美國公民或外籍居民嗎？”回答了NO，就得出了不能申請的結果，因為我是根據我2023年六月初才拿到綠卡，之前不是永久居民狀態而作答的。實際上是可以被認為全年都是綠卡身份對嗎？

Choosing Resident Alien Status (Pub.519)

If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.

You were a nonresident alien at the beginning of the year. (YES)

You are a resident alien or U.S. citizen at the end of the year. (YES)

You are married to a U.S. citizen or resident alien at the end of the year. (YES)

Your spouse joins you in making the choice. (YES)

This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. (YES)

If you make this choice, the following rules apply.

You and your spouse are treated as U.S. residents for the entire year for income tax purposes.

You and your spouse are taxed on worldwide income.

You and your spouse must file a joint return for the year of the choice.

Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried.

The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you.

2.然後在turbo tax關於EIC的問題“在美國居住了超過六個月嗎？”回答了NO，因為我當時以為6月初入境後返回加拿大，一直到十月左右才回美國，這樣只住了3個月左右。實際上是從入境激活綠卡生效那天就算是居住在美國了對嗎？

3.而孩子和你在一個房子裡居住了多久，因為孩子在加拿大讀書，所以也以為不算住在一起。實際上孩子暫時離家上學，我們負擔他的生活費，他也沒有收入，仍然是被認為是住在一起對嗎？